https://www.taxtmi.com/caselaws?id=34061 The Authority ruled that the subscription fees received by FactSet are not taxable in India as 'royalty' under either the Income-tax Act, 1961, or the DTAA between India and the USA. Consequently, Indian customers are not required to withhold taxes on these fees, and the applicant is not obligated to file a tax return in India, provided there is no PE. The ruling is subject to the Department's investigation into the existence of an agency PE. en-us Tue, 30 Jun 2009 00:00:00 +0530 Tue, 09 Jul 2013 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34061 The Authority ruled that the subscription fees received by FactSet are not taxable in India as 'royalty' under either the Income-tax Act, 1961, or the DTAA between India and the USA. Consequently, Indian customers are not required to withhold taxes on these fees, and the applicant is not obligated to file a tax return in India, provided there is no PE. The ruling is subject to the Department's investigation into the existence of an agency PE. Case-Laws Income Tax Tue, 30 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34061